Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter B— Computation of Taxable Income · § 109

§ 109. Improvements by lessee on lessor’s property

47 words·~1 min read·/usc/title-26/section-109

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Gross income does not include income (other than rent) derived by a lessor of real property on the termination of a lease, representing the value of such property attributable to buildings erected or other improvements made by the lessee.

(Aug. 16, 1954, ch. 736, 68A Stat. 33.)

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Aug. 16, 1954, ch. 736
68A Stat. 33

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§ 109

Improvements by lessee on lessor’s property

Stat.×10

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 33

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